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All Journal Jurnal Siasat Bisnis Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Bisnis dan Manajemen Tirtayasa JURISMA: Jurnal Riset Bisnis & Manajemen Ultima Management : Jurnal Ilmu Manajemen Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Mantik Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Applied Business, Taxation and Economics Reseach Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Management Science Research Journal Journal of Governance, Taxation, and Auditing Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Indonesian Journal of Innovation Multidisipliner Research Advances In Social Humanities Research Indonesian Journal of Innovation Multidisipliner Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sanusi, Fauji
Universitas Sultan Ageng Tirtayasa
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Profitability and dividend policy: How does free cash flow explain this relationship? Januarsi, Yeni; Sanusi, Fauji
Jurnal Siasat Bisnis VOL 28, NO 1 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss1.art4

Abstract

Purpose – This study aims to examine the possible explanations for the inconsistency between profitability and dividend policy association. It also aims to carefully investigate the explanations of the free cash flow regarding the profitability-dividend policy relationship while specifying the shape of the moderating variables.Design/methodology/approach –This study uses LQ45-listed enterprises as research sample and adopt hierarchical moderating analysis as our methods. This study also uses 10-year observations from 2012-2020 with 170 firm-years observations represented by 17 companies.Findings – The results showed a positive association between profitability and dividend policy, suggesting that higher profit was capable of inducing firms to provide more dividend payments for the stockholders. Furthermore, increasing free cash flow strengthened the profitability-dividend policy relationship and it play a role as a pure moderator between both variables. Research limitations/implications – As this study use LQ45 sample firms, the interpretation from the research funding should be carefully made and generalizations should be done with caution. Also, current study does not include managerial characteristics as potential factors to influence dividend policy due to data limitation. Practical implications – This study provide implication for managers by suggesting that the free cash flow condition of a company may be essential for deciding dividend payout policy when firms can create good profitability. Firms need to maintain its fee cash flow level to gain benefit as a driver to create favorable dividend policy for stockholders. Originality/value – This study adds essential contribution to the moderating role literature by distinguishing the type of moderating role of free cash flow on the relationship between dividend policy and profitability. In addition, this study also incorporates hierarchy regression analysis which is different from prior similar study.
INVESTMENT KNOWLEDGE, MINIMUM CAPITAL, INVESTEMNT INTEREST: DOES SOCIAL MEDIA HAS MODERATING ROLE? Sanusi, Fauji; Purnama, Endah Bati; Suryani, Emma; Januarsi, Yeni
Management Science Research Journal Vol. 1 No. 4 (2022): November 2022
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v1i4.51

Abstract

This study investigates how investment interest is affected by investing expertise, and the required minimum capital. We also examine the moderating effects of social media on the relationship between the three variables. We use one hundred and thirty-five students from colleges and institutions in the province of Banten as our sample by using a purposeful sample technique. Data is gathered via a questionnaire and analysed using smartPLS or partial least squares (PLS). We find that investment knowledge do not influence investment interest. However, we document that minimum capital effect the investment interest. In addition, we fail to evidence the moderating role of social media on the investment knowledge, minimum capital, and investing interest. This study implies that minimum capital play as an essential role to enhance the investment interest.
THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON FIRM VALUE WITH PROFIT GROWTH AS A MEDIATION: Empirical Study of Food and Beverage Subsector Companies Listed on the Indonesian Stock Exchange in the 2017-2021 Period Abdul Azis Solehuddin; Fauji Sanusi; Suryani, Emma
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.88

Abstract

This study investigates the impact of firm size and profitability on firm value, with revenue growth acting as a mediator between the two. This study uses quantitative methods to test comparative causality. The data used is secondary data from the financial statements of each company obtained from both the company's official website and the IDX. The sampling of this study used non-probability purposive sampling techniques in food and beverage sector companies listed on the IDX for the 2017-2021 period with complete financial data. The research data is panel data and is analyzed using Eviews 12 with the following levels of analysis: descriptive statistics, regression model estimation, classical assumptions, and panel data regression to path analysis. The analysis results show that firm size and profitability have a significant positive effect on earnings growth, firm size and earnings growth can significantly increase firm value, profitability cannot increase firm value, and earnings growth cannot mediate the effect of firm size, but can mediate the effect of firm size. mediate the effect of profitability on firm value.
The Effect of Firm Growth on Firm Value: Profitability as Mediation and Dividend Policy as Moderation Ramadhina, Ghaitsa Maghfira; Sanusi, Fauji; Khaerunnisa, Enis
Management Science Research Journal Vol. 4 No. 3 (2025): August 2025
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine how the effect of company growth on firm value, by considering the role of profitability as a mediating variable and dividend policy as a moderating variable. The object of research is focused on companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2018 to 2023. The approach used is quantitative, by exploring the causal relationship comparatively. The data analyzed is secondary data taken from the financial statements of each company, either through the official website of the Indonesia Stock Exchange (IDX) or from the official website of the relevant company. The research sample was determined by purposive sampling method in industrial companies listed on the IDX during 2017 to 2022. The type of data used is panel data, which is analyzed using SPSS and Hayes Process software. The analysis stages start from descriptive statistics to conditional process analysis. The results of hypothesis testing show that: 1) Company growth has a negative and insignificant effect on firm value. 2) Company growth has a positive and significant effect on profitability. 3) Profitability has a positive and significant effect on firm value. 4) Profitability is able to mediate the effect of asset growth on firm value. 5) Dividend policy is not able to moderate the effect of asset growth on firm value.
The Effect Of Apip Capability On Internal Audit Quality Moderated By Procedural Justice (Case Study At Cilegon City Inspectorate) Sundari, Afrida; Sanusi, Fauji; Imron , Ali
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i7.458

Abstract

This study aims to examine the influence of auditor capabilities on the quality of internal audits at the Cilegon City Inspectorate, as well as analyze the role  of Procedural Justice as a moderation variable in this relationship. The stagnation of local government performance assessment through LPPD and SAKIP instruments shows the importance of improving the quality of internal audit as the basis for government performance assessment. The quantitative method was used by involving 162 auditor respondents using a questionnaire, the data was analyzed with Smart PLS. The results showed that auditor capabilities had a positive and significant effect on the quality of internal audits (T-statistics = 4.039; p = 0.000) and Procedural Justice did not show a significant moderation effect (T-statistics = 1.285; p = 0.199). This research strengthens the theory of auditor competence which offers important implications for improving the quality of internal audits in government institutions. Findings related to Procedural Justice provide an opportunity for further research on the role of procedural justice in bureaucratic organizations.
The Effect of Work-Life Balance on Employee Performance with the Role of Organizational Commitment as an Intervening Variable Purba, Desvi Mahdia; Sanusi, Fauji; Kambara , Roni
Advances In Social Humanities Research Vol. 3 No. 7 (2025): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v3i8.469

Abstract

The vaping product retail industry has shown significant growth in recent years. However, amidst increasing market demand, employee performance at PT. Sentra Jaya Sejahtera has experienced quite significant fluctuations. This condition indicates the need for an appropriate strategy to improve employee performance by identifying the factors that influence it. This study aims to analyze the effect of work-life balance on employee performance with the role of organizational commitment as an intervening variable. This study uses a quantitative approach with a population consisting of all employees of PT. Sentra Jaya Sejahtera. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS 4.0 software. The results of the study indicate that: 1) Work-life balance has a positive and significant effect on employee performance, 2) Work-life balance has a positive effect on organizational commitment, 3) Organizational commitment has a positive and significant effect on employee performance, 4) Organizational commitment mediates the effect of work-life balance on employee performance.
Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol: (Studi Kasus Pada Perusahaan yang Terdaftar Pada Sektor Infrastruktur di BEI Tahun 2014-2023) Salva Aulia; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7251

Abstract

This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023) Nurul Yasmin Fauziah; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7512

Abstract

This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
Co-Authors Abdul Azis Solehuddin Aditya Fahri Mardian Akhmadi Akhmadi Ali Imron Alwi Alwi Ana Susi Mulyani Annisa Annisa Apriani Wiayanti Audiansyah, Reza Damarwulan, Liza Mumtazah Dea Ariana Desta Suci Ramadayanti Dikri Gifari Dony Dony Enok Nurhayati Fachry Abda El Rahman Fazriyani, Fanesha Fella Eka Darmayanti Fika, Haryanti Ganika, Gerry Hanna Mutia Narandika Helmi Yazid Hersanti Bunga Wurianti Ika Utami Widyaningsih Imron , Ali Irfad, Andri Irma Fahmi Jihan Kamilah Kambara , Roni Khaerunnisa, Enis Kiki Liya Fitriani Lestari, Dini Fajar MARCHELINA, Della Masruroh, Imas Muhammad Asyim Fajri Mukhsin, Moh. Muljadi Muljadi Mutmainah Mutmainah Nurhayati, Enok Nurul Yasmin Fauziah Pertiwi, Sari Putri Purba, Desvi Mahdia Purbasari, Intan Purnama, Endah Bati Ramadhina, Ghaitsa Maghfira Rizki, Muhammad Faris Salva Aulia Satiya Baskara, Okky Septiani, Shinta Rizki Serly Siti Rachmawati Sobariah, Iis Stannia Cahaya Suci Sucipto, Ade Hary Sundari, Afrida Sunenti, Sunenti Suryani, Emma Suryani, Emma Syifa Alifia Tb Ismail Vadilla Mutia Zahara Wawan Ichwanudin Widiyanto, Afif Yeni Januarsi Yulia, Lika